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Section XVII — Vehicles, aircraft, vessels and associated transport equipment

Chapter 89 — Ships, boats and floating structures

Heading 8903 — Yachts and other vessels for pleasure or sports; rowing boats and canoes.

National subdivision 8903.2 — Sailboats, other than inflatable, with or without auxiliary motor

Subheading 8903.23 — Of a length exceeding 24 m

HS code

8903.23.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Large luxury sailing yacht over 25 metersGrand cruising sailboat exceeding 26 metersExtra-large sailing vessel with length greater than 27 metersHigh-end racing superyacht surpassing 28 metersTall ship for ocean exploration over 29 metersMonumental cruising yacht over 30 metersExtraordinary sailboat beyond 31 metersMagnificent sailing vessel with length exceeding 32 metersSpectacular superyacht over 33 metersImpressive ocean-going sailboat surpassing 34 meters